Documentation of risk assessment procedures and responses to risks of misstatement should include all of the following except a summary of the identified risks of misstatement. a copy of the client's...

Extracted text: Documentation of risk assessment procedures and responses to risks of misstatement should include all of the following except a summary of the identified risks of misstatement. a copy of the client's risk assessment template. the auditor's responses to the risks of material misstatement. the auditor's assessment of risks of material misstatement at the financial statement and assertion levels.